Portugal: Electronic Invoice with the Public Administration
Starting December 31, 2024, small businesses and micro-enterprises are required to join the B2G electronic invoicing system.
Electronic invoicing in Portugal is mandatory in transactions between suppliers and public administrations. The eSPap, Shared Services Entity of the Public Administration, plays the role of coordinating entity in the implementation of the electronic invoicing system in Portugal.
Legal framework for B2G electronic invoicing in Portugal
Electronic invoicing in Portugal is regulated by Decree Law 111-B/2017, which details Directive 2014/55/EU on the use of electronic invoicing in public procurement, mandatory for all member states. This Decree Law was later amended by Decree 123/2018 to define new features of the model and different implementation phases.
Electronic invoicing system in Portugal
The electronic invoicing system in the public administration of Portugal is based on a decentralized model, allowing public bodies to use the invoice reception platform provided by eSPAP or develop their own platforms for receiving, validating, and processing invoices. Connection can be made through the AS2 protocol or via Web Services.
Public Entities obliged to use the eSPap platform
- Direct Government Administrations
- Public Institutes
Public Entities voluntarily using the eSPap platform
- Presidency of the Republic
- Assembly of the Republic
- Attorney General's Office
- Courts
- Independent administrative entities
- Public Sector Business Entities (Hospitals)
- Universities
Characteristics of electronic invoicing in Portugal
The mandatory documents for issuance in transactions with public administrations are the invoice, credit note, and debit note.
Invoice format: The two formats approved by the public administration can be used: UBL 2.1 "CIUS-PT" and CEFACT "CIUS-PT".
Elements that the structured file must contain:
- Process and invoice identifiers
- Billing period
- Information about the co-contractor
- Information about the public contractor
- Information about the beneficiary entity if different from the above
- Information about the co-contractor's tax representative
- Contract reference
- Delivery conditions
- Payment instructions
- Information about adjustments and charges
- Information about invoice items
- Total invoice amount
Electronic signature and storage: Electronic signature is mandatory, and the archiving of invoices for 10 years is required for both the issuer and the recipient.
EDICOM Global Electronic Invoicing Platform
If your company has an electronic invoicing project in Portugal or any other country worldwide, EDICOM can help you with your tax obligations. Our platform allows integrated management of electronic invoicing with Portuguese public administrations, as well as other tax-related telematic procedures such as the SAF-T accounting file declaration.
EDICOM offers its clients a global solution that complies with all technical requirements established in the Portuguese B2G electronic invoicing system or any other country in the world.
